SINTEZĂ DE JURISPRUDENȚĂ NAȚIONALĂ (noiembrie – decembrie 2019)
National Tax Case-Law (November – December 2019)
Author(s): Cosmin Flavius CostașSubject(s): Commercial Law
Published by: Editura Hamangiu S.R.L.
Keywords: insolvency; insolvency procedure; tax debts; director; joint liability; good faith;
Summary/Abstract: A recent decision of the Cluj Court of Appeal is the opportunity to comment on the mechanical approach of tax authorities that claim directors should be held responsible for any tax debt in the case of an insolvency procedure.
Journal: Cluj Tax Forum
- Issue Year: II/2019
- Issue No: 6
- Page Range: 44-51
- Page Count: 8
- Language: Romanian
- Content File-PDF